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SECTION 5. DEFINITIONS

Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Electing S Corporations .02 Required Taxable Year .03 Permitted Taxable Year .04 Natural Business Year

(1) Prior three years gross receipts (2) Natural business year (3) Special rules .05 Ownership Taxable Year .06 Grandfathered Fiscal Year .07 First Effective Year .08 Short Period .09 Field Office, Area Office, Director .10 Under Examination

Notice.Comments@m1.irscounsel.treas. gov (the Service comments e-mail address).

Rev. Proc. 2001–XX

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▸Contents — Internal Revenue Bulletin 2001-23
Internal Revenue Bulletin 2001-23

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